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JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Published by CV Kampus Akademik Publising
ISSN : 30476232     EISSN : 30476240     DOI : https://doi.org/10.61722/jemba.v1i2.45
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Manajemen, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Kategori Ilmu Ekonomi , Manajemen, Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia. Ekonomi: Ekonomi Publik, Ekonomi Internasional, Perbankan dan Lembaga Keuangan Ekonomi Pembangunan, Ekonomi Moneter, Ekonomi Keuangan. Manajemen bisnis dan perbankan: Manajemen keuangan dan kekayaan, Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategis, Operasi, Kewirausahaan, Etika Perbankan, Operasi dan Manajemen Perbankan. Akuntansi: Akuntansi Sektor Publik, Perpajakan, Akuntansi Keuangan, Akuntansi Manajemen, Auditing, dan Sistem Informasi Akuntansi. Jurnal ini terbit 1 tahun 6 kali (Januari, Maret, Mei, Juli, September, November)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 542 Documents
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PENGARUH KEAHLIAN AUDITOR TERHADAP AUDIT JUDGEMENT (STUDI EMPIRIS DI KAP DI SURABAYA) Mohammad Fairuz Rizal; Ardhi Islamudin
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2715

Abstract

The role of public accountants is highly vital in maintaining public trust through audited financial statements as a basis for decision-making. The most significant factor influencing the quality of this audit judgment is auditor expertise, which is formed from a combination of knowledge, experience, and training. Therefore, this study aims to examine and analyze the positive and significant effect of auditor expertise on audit judgment at Public Accounting Firms (KAP) in Surabaya. This study employs a quantitative approach by distributing questionnaires directly to respondents to obtain primary data. The research population includes 54 KAPs in Surabaya. Sampling was conducted using a purposive sampling method with specific criteria, namely auditors with a minimum of one year of work experience. Data analysis was performed using simple linear regression and t-tests. The research results definitively prove that auditor expertise has a positive and significant effect on the quality of audit judgment. This finding is supported by a significance value of <0.001 and a t-count of 28.140, which exceeds the t-table limit. These empirical results align with the Cognitive Theory of Multimedia Learning (CTML), where adequate auditor expertise can significantly reduce cognitive load through automated information processing, thereby producing more rational and precise judgments. As a practical implication, KAP leaders in Surabaya are strongly advised to continuously prioritize human resource development strategies through sustainable professional training programs. Increasing practical experience and competence is crucial for auditors to avoid audit failures. Ultimately, this will have a direct impact on maintaining the firm's reputation and increasing stakeholder trust in the credibility of published audit opinions.
EVALUASI PENERAPAN STANDAR AUDIT TERKAIT BUKTI (SA 500) PADA DOKUMEN PEMBELIAN DALAM PEMERIKSAAN LAPORAN KEUANGAN DI KANTOR AKUNTAN PUBLIK Ardana Febrianto
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2718

Abstract

Abstract:This study essentially aims to measure the extent to which SA 500 on audit evidence is actually implemented in the field, specifically when auditors examine purchasing documents at public accounting firms. The approach is descriptive and qualitative, not counting numbers, but rather examining the procedures, sufficiency, and reliability of the evidence collected from purchasing transactions. What was found was quite thought-provoking. Documents such as invoices, purchase orders, and receipts are indeed the backbone of audit evidence. But yes, there are problems too. Document completeness is often incomplete, and the issue of reliability is also unclear, especially when the documents come from within the entity itself because, well, who wants to be honest with themselves? Furthermore, procedures such as inspection, confirmation, and analysis are not yet optimal. There is a gap between what should be and what actually happens. In conclusion, auditors need to be sharper in their professional judgment andtheir audit procedures must be strengthened to align with SA 500, ultimately improving overall audit quality.Keywords: audit evidence; purchasing documents; public accounting firm; SA 500; auditing standards

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